Keegan Inc. budgeted 10,800 pounds of direct materials costing $16.50 per pound to make 5,100 units of product. The company actually purchased 10,900 pounds of direct materials costing $25.00 per pound to make the 5,100 units. What is the direct materials quantity variance? OA. $1,650 unfavorable O B. $1,650 favorable O C. $2,500 favorable O D. $2,500 unfavorable